تبیین رابطه متقابل بین مسئولیت‌پذیری اجتماعی و نظام راهبری شرکتی با استفاده از معادلات هم‌زمان

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه تهران.

2 دانشجوی دکتری حسابداری دانشگاه تهران.

3 دانشجوی کارشناسی ارشد حسابداری دانشگاه تهران.

چکیده

چکیده
 
مقدمه: با تقویت سازوکارهای نظام راهبری شرکتی می‌‌توان مدیران را به افشای موارد بیش‌تری از مسئولیت خود نسبت به جامعه تشویق کرد. هم‌چنین، افشای بیش‌تر مسئولیت‌پذیری اجتماعی به‌وسیله شرکت‌ها، می‌تواند منجر به بالابردن سطح پاسخ‌گویی مدیران شرکت شود که این موضوع موجب تقویت سازوکارهای نظام راهبری­ شرکتی خواهد شد. بنابراین، می‌توان بیان کرد که بین نظام راهبری شرکتی و مسئولیت‌پذیری اجتماعی شرکت‌ها رابطه‌ای دوطرفه وجود دارد.
روش پژوهش: پژوهش حاضر کاربردی، از نظر منطق، استقرایی و از نظر بُعد زمانی، گذشته‌نگر است. جامعه آماری پژوهش شامل کلیه شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران در بازه‌ی زمانی 1394-1390 است. از آن جا که هدف پژوهش حاضر بررسی رابطه متقابل بین متغیرهاست از آزمون‌ تشخیص‌پذیری و تحلیل نتایج با استفاده از معادلات هم‌زمان استفاده شده است.
یافته‌ها: نتایج پژوهش نشان می‌دهد که نظام راهبری شرکتی تأثیر مثبت و معناداری بر مسئولیت‌پذیری اجتماعی و مسئولیت‌پذیری اجتماعی نیز تأثیر مثبت و معناداری بر نظام راهبری شرکتی دارد.
نتیجه‌گیری: شرکت‌ها برای ارسال علامت مثبت به بازار سرمایه می‌توانند نظام راهبری شرکتی خود را تقویت کنند که این امر موجب بهبود مسئولیت‌پذیری اجتماعی آن‌ها خواهد شد. هم‌چنین، با افشای بیشتر مسئولیت‌پذیری اجتماعی و افزایش انتظار از آن‌ها، باید نظام راهبری شرکتی را تقویت کنند تا بتوانند سطح پاسخ‌گویی مناسبی داشته باشند.

کلیدواژه‌ها

عنوان مقاله [English]

Explaining the Mutual Relationship between Social Responsibility and Corporate Governance by Using Simultaneous Equations System

نویسندگان [English]

  • M. Mehrabanpour 1
  • M. Kazempour 2
  • F. Esmaeil Beigi 3
1 Assistant Professor, Department of Accounting, Tehran University.
2 Ph. D. Student in Accounting, Department of Accounting, Tehran University.
3 M. A. Student in Accounting, Department of Accounting, Tehran University.
چکیده [English]

Abstract
Introduction: By strengthening corporate governance mechanisms, it is possible to encourage managers to disclose more of their responsibility towards society. Moreover, more disclosure of social responsibility by companies can lead to raise the level of managers' accountability of the company which will be resulted in strengthening the corporate governance mechanisms. Thus, it can be stated that there is a mutual relationship between corporate governance and corporate social
responsibility.
Method: The current research is an applied one, in terms of logic, it is inductive, and regarding time dimension, it is retrospective. The statistical population of the research include all the companies Listed on the Tehran Stock Exchange from 2011 to 2015. Since the aim of this research is to investigate the mutual relationship between variables, identification test and result analysis have been used by Simultaneous Equations.
Results: The results of the research show that corporate governance has a positive and significant effect on social responsibility, and also social responsibility has a positive and significant effect on corporate governance.
Conclusion: Companies can enhance their corporate governance in order to send a positive signal to capital market, which will be resulted in improving their social responsibility. Also, by disclosing more of their social responsibility and by increasing expectations of them, they should strengthen corporate governance to provide an appropriate level of accountability.

کلیدواژه‌ها [English]

  • Corporate Governance
  • Simultaneous Equations System
  • Social Responsibility

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